“the earlier year”

1. Finance Act 1996 Act 5 definitions
2. Income Tax (Trading and Other Income) Act 2005 Act
3. Taxation of Chargeable Gains Act 1992 Act
4. Taxes Management Act 1970 Act 2 definitions

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.